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Charitable Giving Before Tax Law Changes Under the New Administration
  • Goulston & Storrs PC
  • USA
  • November 21 2016

Significant changes are expected to U.S. tax laws following the election of Donald Trump as the next President of the United States and the


Charitable Trusts and the Cy Pres Doctrine: An Overview
  • Holland & Hart LLP
  • USA
  • January 30 2017

Charitable trusts are both valuable estate planning tools and excellent philanthropic devices. For instance, certain charitable trusts provide


Calling captain obvious?
  • Bryan Cave LLP
  • USA
  • November 5 2015

With some minor exceptions, the facts are the same in PLR 201525002& PLR 201525003. In these PLRs, the Grantor transferred funds to an irrevocable


The Three Most Important Provisions for S Corporations Under PATH Act
  • Baker & Hostetler LLP
  • USA
  • January 21 2016

It has become a tradition that at the end of each year, Congress passes legislation to extend previous legislation. In late 2015, Congress passed


Proposed regulations offer new examples of program-related investments
  • Morgan Lewis & Bockius LLP
  • USA
  • May 11 2012

The Internal Revenue Service (IRS) and the Treasury Department have issued long-awaited proposed Treasury Regulations providing nine additional examples of investments that qualify as program-related investments (PRIs


Donations of Appreciated Stock to Social Welfare and Political Organizations
  • Arnold & Porter Kaye Scholer LLP
  • USA
  • May 25 2016

Donors should be aware that there may be significant tax benefits to funding advocacy and election-related activity with stock instead of cash. This


Review of Income Tax Deduction Rules for Charitable Gifts
  • Bryan Cave LLP
  • USA
  • August 22 2016

People.com is reporting that Amber Heard, who received a $7 million settlement in her divorce from Johnny Depp this week, is donating the entire $7


Final regulations released for basis in interests in tax-exempt trusts
  • Steptoe & Johnson LLP
  • USA
  • August 11 2015

Today the IRS released final regulations (TD 9729) that provide rules for determining a taxable beneficiary's basis in a term interest in a


Why donor advised funds are useful for year-end charitable giving
  • Thompson Coburn LLP
  • USA
  • November 14 2016

Donor advised funds are endowment-like funds that are operated by public charities. When a donor makes a gift to a donor advised fund, a separate fund


Use of a Limited Liability Company for Charitable Purposes
  • Baker & Hostetler LLP
  • USA
  • December 21 2015

On December 1, Mark Zuckerberg wrote a letter to his newborn daughter, Max, and shared it with the world (on Facebook, of course). The letter